45-6-246.05
Section 45-6-246.05 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2017 REGULAR SESSION, EFFECTIVE APRIL 26, 2016. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. The tax authorized by this part, if levied, shall constitute a debt due the county. The tax, together with any interest and penalties, shall constitute and be secured by a lien upon the property of any person from whom the tax is due or who is required to collect the tax. The county shall collect the tax, enforce this part, and have and exercise all rights and remedies otherwise currently applicable or which may be provided for in the future for the collection of the sales and use taxes in the county. (Act 2016-196, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-246.05.htm - 1007 bytes - Match Info - Similar pages
45-11-246.04
Section 45-11-246.04 Collection and enforcement. The taxes levied by this part shall constitute a debt due Chilton County. The taxes, together with any interest and penalties, shall constitute and be secured by a lien upon the property of any person from whom the tax is due or who is required to collect the taxes. The county shall collect the taxes and enforce this part and shall have and may exercise all rights and remedies otherwise currently applicable or which may be provided for in the future for the collection of the sales and use taxes in the county. The county may adopt any rules necessary to provide for the collection and administration of the taxes. (Act 2019-170, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-246.04.htm - 998 bytes - Match Info - Similar pages
45-14-242.03
Section 45-14-242.03 Statement of sales and withdrawals. On or before the 20th day of each month after May 18, 2001, every person upon whom the excise tax is levied shall render to the county commission on forms prescribed by the county commission a true and correct statement of all sales and withdrawals of gasoline and motor fuel made by him or her during the next preceding month, liable for payment of the excise tax imposed pursuant to the provisions of this part, and shall furnish to the county commission such additional information as the county commission may require upon forms to be furnished by the county commission, and at the time of making such report shall pay to the county commission an amount of money equal to the excise tax levied under this part. The statement herein required to be made by the distributor, storer, or retail dealer shall be sworn to before some officer authorized to administer oaths, and any false statement sworn to shall constitute perjury and upon...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-14-242.03.htm - 1K - Match Info - Similar pages
45-37-249.06
Section 45-37-249.06 Taxes constitute debt. The taxes authorized to be levied by this part shall a due the county. Such taxes, together with any interest and penalties permitted by law, shall constitute and be secured by a lien upon the property of any person from whom the tax or taxes are due or that is required to collect the tax or taxes. (Act 2015-226, §7.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-249.06.htm - 674 bytes - Match Info - Similar pages
45-43-244.02
Section 45-43-244.02 Statement of sales and withdrawals. On or before the 20th day of each month after July 24, 1987, every person upon whom the excise tax is levied shall render to the County Commission of Lowndes County on forms prescribed by such county commission a true and correct statement of all sales and withdrawals of gasoline made by him, her, or them during the next preceding month, liable for payment of the excise tax imposed pursuant to this part, and shall furnish to the Lowndes County Commission such additional information as the Lowndes County Commission may require upon blanks to be formulated and furnished by the Lowndes County Commission, and at the time of making such report shall pay to the Lowndes County Commission an amount of money equal to the excise tax levied under this part. The statement herein required to be made by the distributor, storer, or retail dealer shall be sworn to before some officer authorized to administer oaths, and any false statement sworn...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-244.02.htm - 1K - Match Info - Similar pages
45-48-247.02
Section 45-48-247.02 Violations. It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in Marshall County in the business for which the tax is hereby levied to fail or refuse to add to the price and collect from the purchaser the amount due on account of the tax herein provided or to refund or offer to refund all or part of the amount collected or absorb or advertise directly or indirectly the absorption of the tax or any portion thereof. (1) The proceeds from the tax hereby authorized, less the actual cost of collection not to exceed ten per centum shall be paid by the State Department of Revenue to the Marshall County Commission, on a monthly basis. On the first day of each month, all revenue shall be divided equally among qualified volunteer fire departments of Marshall County that presently include the Volunteer Fire Departments of Asbury, Beulah, Douglas, Four C, Georgia Mountain, Grant, Hebron, Mt. Hebron, Nixon Chapel, Ruth, Swearengin,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48-247.02.htm - 2K - Match Info - Similar pages
45-10-244.34
Section 45-10-244.34 Sales tax to be added to sales price or admission fee. Each person engaging or continuing within Cherokee County in a business subject to the tax levied in Section 45-10-244.32, shall add to the sales price or admission fee and collect from the purchaser or the person paying the admission fee the amount due by the taxpayer on account of the sale or admission. It shall be unlawful for any person subject to the tax levied to fail or refuse to add on the sales price or admission fee and to collect from the purchaser or person paying the admission fee the amount herein required to be so added to the sale or admission price and collected from the purchaser, and it shall likewise be unlawful for any person subject to the tax to refund or offer to refund all or any part of the amount so collected or to absorb or advertise directly or indirectly the absorption or refund of the tax or any portion thereof. (Act 85-625, p. 952, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-244.34.htm - 1K - Match Info - Similar pages
45-14-243.04
Section 45-14-243.04 Addition of tax to sales price or admission fee. Each person engaging or continuing within Clay County in a business subject to the tax levied in Section 45-14-243.02, shall add to the sales price or admission fee and collect from the purchaser or the person paying the admission fee the amount due by the taxpayer on account of the sale or admission. It shall be unlawful for any person subject to the tax levied to fail or refuse to add to the sales price or admission fee and to collect from the purchaser or person paying the admission fee the amount herein required to be so added to the sale or admission price and collected from the purchaser, and it shall likewise be unlawful for any person subject to the tax to refund or offer to refund all or any part of the amount so collected or to absorb or advertise directly or indirectly the absorption or refund of the tax or any portion thereof. (Act 89-298, p. 482, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-14-243.04.htm - 1K - Match Info - Similar pages
45-16-243.01
Section 45-16-243.01 Collection of tax; enforcement. The tax authorized to be levied by this part shall be collected by Coffee County in the same manner and subject to the same exemptions as the state lodging tax as provided in Chapter 26, Title 40. The tax herein levied shall constitute a debt due the county. The tax, together with any interest and penalties, shall constitute and be secured by a lien upon the property of any person from whom the tax is due or who is required to collect the tax. The county shall receive the tax, enforce this part, and have and exercise all rights and remedies otherwise currently applicable or which may be provided for in the future for the collection of the state lodging tax by the Department of Revenue. (Act 2019-171, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-16-243.01.htm - 1K - Match Info - Similar pages
45-2-244.074
Section 45-2-244.074 Addition of tax to sales price or admission fee. Each person engaging or continuing within Baldwin County in a business subject to the tax levied in Section 45-2-244.072, shall add to the sales price or admission fee and collect from the purchaser or the person paying the admission fee the amount due by the taxpayer on account of the sale or admission. It shall be unlawful for any person subject to the tax levied to fail or refuse to add on the sales price or admission fee and to collect from the purchaser or person paying the admission fee the amount herein required to be so added to the sale or admission price and collected from the purchaser, and it shall likewise be unlawful for any person subject to the tax to refund or offer to refund all or any part of the amount so collected or to absorb or advertise directly or indirectly the absorption or refund of the tax or any portion thereof. (Act 83-532, p. 827, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.074.htm - 1K - Match Info - Similar pages
|